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1997 (8) TMI 457 - HC - VAT and Sales TaxExtract: .......dealers by the taxing authorities deserves to be set aside. 18.. In fine, the tax case (revision) is allowed. The order of remand by the Tribunal is set aside. The penalty imposed upon the assessee-dealers by the taxing authorities is also set aside. There shall, however, be no order, in the circumstances of the case, as to costs. Petition allowed.
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